{"id":24003,"date":"2026-07-05T16:59:13","date_gmt":"2026-07-05T08:59:13","guid":{"rendered":"https:\/\/openhub365.cn\/?p=24003"},"modified":"2026-07-05T19:15:29","modified_gmt":"2026-07-05T11:15:29","slug":"12-%e6%89%98%e7%a6%8f%e8%af%8d%e6%b1%87%ef%bc%9a%e4%bc%9a%e8%ae%a1%e7%b1%bb","status":"publish","type":"post","link":"https:\/\/openhub365.cn\/index.php\/2026\/07\/05\/12-%e6%89%98%e7%a6%8f%e8%af%8d%e6%b1%87%ef%bc%9a%e4%bc%9a%e8%ae%a1%e7%b1%bb\/","title":{"rendered":"12.\u6258\u798f\u8bcd\u6c47\uff1a\u4f1a\u8ba1\u7c7b"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u4e86\u89e3\u66f4\u591a<a href=\"https:\/\/openhub365.cn\/index.php\/2026\/07\/04\/%e6%89%98%e7%a6%8f%ef%bc%9a%e6%a0%a1%e5%9b%ad%e6%b1%82%e5%ad%a6%e5%9c%ba%e6%99%af%e8%af%8d%e6%b1%87%e7%9b%ae%e5%bd%95\/\" data-type=\"post\" data-id=\"23355\">\u6258\u798f\uff1a\u6821\u56ed\u6c42\u5b66\u573a\u666f\u8bcd\u6c47\u76ee\u5f55<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1.&nbsp;tangible asset<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8t\u00e6nd\u0292\u0259bl \u02c8\u00e6set\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6709\u5f62\u8d44\u4ea7\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u5177\u5907\u5b9e\u4f53\u5b9e\u7269\u5f62\u6001\u3001\u80fd\u4ea7\u751f\u7ecf\u6d4e\u6536\u76ca\u7684\u8d44\u4ea7\uff0c\u5e38\u548c\u65e0\u5f62\u8d44\u4ea7\u5bf9\u6bd4\u8003\u5bdf\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aFactories, equipment and raw materials are tangible assets of manufacturers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5382\u623f\u3001\u8bbe\u5907\u548c\u539f\u6750\u6599\u662f\u5236\u9020\u4f01\u4e1a\u7684\u6709\u5f62\u8d44\u4ea7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2.&nbsp;bad debt<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/b\u00e6d det\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u574f\u8d26\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u786e\u5b9a\u65e0\u6cd5\u6536\u56de\u7684\u5e94\u6536\u8d26\u6b3e\uff0c\u4f1a\u76f4\u63a5\u9020\u6210\u4f01\u4e1a\u8d22\u52a1\u635f\u5931\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe company set aside funds to cover possible bad debt every fiscal year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8be5\u4f01\u4e1a\u6bcf\u8d22\u5e74\u9884\u7559\u8d44\u91d1\u5e94\u5bf9\u6f5c\u5728\u574f\u8d26\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3.&nbsp;allowance for bad debt<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8la\u028a\u0259ns f\u0254\u02d0 b\u00e6d det\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u574f\u8d26\u51c6\u5907\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4f1a\u8ba1\u63d0\u524d\u8ba1\u63d0\u3001\u7528\u4e8e\u62b5\u6d88\u574f\u8d26\u635f\u5931\u7684\u5907\u7528\u91d1\u989d\u5ea6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAccountants calculate allowance for bad debt based on historical recovery data.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8ba1\u6839\u636e\u5386\u53f2\u56de\u6b3e\u6570\u636e\u8ba1\u63d0\u574f\u8d26\u51c6\u5907\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">4.&nbsp;credit term<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8kred\u026at t\u025c\u02d0m\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4fe1\u7528\u8d26\u671f\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4f01\u4e1a\u5141\u8bb8\u5ba2\u6237\u6536\u8d27\u540e\u5ef6\u540e\u4ed8\u6b3e\u7684\u7ea6\u5b9a\u671f\u9650\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWe offer 60-day credit terms to long-term cooperative clients.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6211\u4eec\u7ed9\u957f\u671f\u5408\u4f5c\u5ba2\u6237\u63d0\u4f9b60\u5929\u4fe1\u7528\u8d26\u671f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">5.&nbsp;contra asset<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u0252ntr\u0259 \u02c8\u00e6set\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u4ea7\u5907\u62b5\u79d1\u76ee\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u62b5\u51cf\u5bf9\u5e94\u8d44\u4ea7\u8d26\u9762\u539f\u503c\u7684\u4f1a\u8ba1\u79d1\u76ee\uff0c\u7d2f\u8ba1\u6298\u65e7\u5c5e\u4e8e\u6b64\u7c7b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAccumulated depreciation is a typical contra asset account.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d2f\u8ba1\u6298\u65e7\u662f\u5178\u578b\u7684\u8d44\u4ea7\u5907\u62b5\u79d1\u76ee\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">6.&nbsp;accumulated depreciation<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8kju\u02d0mj\u0259le\u026at\u026ad d\u026a\u02ccpri\u02d0\u0283i\u02c8e\u026a\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7d2f\u8ba1\u6298\u65e7\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u56fa\u5b9a\u8d44\u4ea7\u4ece\u8d2d\u5165\u8d77\u7d2f\u8ba1\u8ba1\u63d0\u7684\u6298\u65e7\u603b\u989d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe value of machinery equals original cost minus accumulated depreciation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bbe\u5907\u51c0\u503c\u7b49\u4e8e\u539f\u503c\u51cf\u53bb\u7d2f\u8ba1\u6298\u65e7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">7.&nbsp;contra liability<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u0252ntr\u0259 \u02ccla\u026a\u0259\u02c8b\u026al\u0259ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d1f\u503a\u5907\u62b5\u79d1\u76ee\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u51b2\u51cf\u4f01\u4e1a\u8d26\u9762\u8d1f\u503a\u91d1\u989d\u7684\u4e13\u7528\u4f1a\u8ba1\u79d1\u76ee\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aDiscount on bonds payable is classified as a contra liability.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e94\u4ed8\u503a\u5238\u6298\u4ef7\u5f52\u7c7b\u4e3a\u8d1f\u503a\u5907\u62b5\u79d1\u76ee\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">8.&nbsp;shareholder\u2019s dividend<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0283e\u0259h\u0259\u028ald\u0259z \u02c8d\u026av\u026adend\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u80a1\u4e1c\u5206\u7ea2\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4f01\u4e1a\u4ece\u7a0e\u540e\u51c0\u5229\u6da6\u4e2d\u5206\u914d\u7ed9\u6301\u80a1\u80a1\u4e1c\u7684\u6536\u76ca\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe board of directors votes to approve shareholder\u2019s dividend distribution.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8463\u4e8b\u4f1a\u6295\u7968\u6279\u51c6\u80a1\u4e1c\u5206\u7ea2\u53d1\u653e\u65b9\u6848\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">9.&nbsp;retained earnings<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/r\u026a\u02c8te\u026and \u02c8\u025c\u02d0n\u026a\u014bz\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7559\u5b58\u6536\u76ca\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4f01\u4e1a\u5386\u5e74\u51c0\u5229\u6da6\u6263\u9664\u5206\u7ea2\u540e\uff0c\u7559\u5b58\u7528\u4e8e\u7ecf\u8425\u6269\u5f20\u7684\u8d44\u91d1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aRetained earnings can be reinvested to expand production lines.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7559\u5b58\u6536\u76ca\u53ef\u518d\u6295\u8d44\u7528\u4e8e\u6269\u5efa\u751f\u4ea7\u7ebf\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">10.&nbsp;common share<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u0252m\u0259n \u0283e\u0259(r)\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u666e\u901a\u80a1\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u5e02\u573a\u4e3b\u6d41\u6d41\u901a\u80a1\u7968\uff0c\u6301\u6709\u8005\u62e5\u6709\u516c\u53f8\u6295\u7968\u6743\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aMost retail investors hold common shares of listed corporations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5927\u90e8\u5206\u6563\u6237\u6301\u6709\u4e0a\u5e02\u516c\u53f8\u666e\u901a\u80a1\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">11.&nbsp;preferred share<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/pr\u026a\u02c8f\u025c\u02d0d \u0283e\u0259(r)\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4f18\u5148\u80a1\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u5206\u7ea2\u3001\u7834\u4ea7\u6e05\u507f\u4f18\u5148\u7ea7\u9ad8\u4e8e\u666e\u901a\u80a1\uff0c\u4e00\u822c\u65e0\u6295\u7968\u6743\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aPreferred share holders receive fixed annual dividends regardless of profit fluctuation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f18\u5148\u80a1\u80a1\u4e1c\u6bcf\u5e74\u9886\u53d6\u56fa\u5b9a\u5206\u7ea2\uff0c\u4e0d\u53d7\u5229\u6da6\u6ce2\u52a8\u5f71\u54cd\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">12.&nbsp;treasury stock<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8tre\u0292\u0259ri st\u0252k\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5e93\u85cf\u80a1\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4e0a\u5e02\u516c\u53f8\u56de\u8d2d\u3001\u672a\u5bf9\u5916\u6d41\u901a\u7684\u81ea\u5bb6\u80a1\u7968\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe firm bought treasury stock to stabilize its stock price.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f01\u4e1a\u56de\u8d2d\u5e93\u85cf\u80a1\u7a33\u5b9a\u80a1\u4ef7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">13.&nbsp;amortize<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8m\u0254\u02d0ta\u026az\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u644a\u9500\uff08\u52a8\u8bcd\uff09\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u5206\u671f\u5206\u644a\u65e0\u5f62\u8d44\u4ea7\u6210\u672c\u8ba1\u5165\u5404\u671f\u8d39\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCompanies amortize trademark costs over their legal service life.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f01\u4e1a\u5728\u5546\u6807\u6cd5\u5b9a\u4f7f\u7528\u5e74\u9650\u5185\u644a\u9500\u5176\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">14.&nbsp;depreciate<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/d\u026a\u02c8pri\u02d0\u0283ie\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8ba1\u63d0\u6298\u65e7\uff08\u52a8\u8bcd\uff09\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u9010\u5e74\u5206\u644a\u56fa\u5b9a\u8d44\u4ea7\u635f\u8017\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aFirms depreciate delivery trucks within five years.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f01\u4e1a\u4e94\u5e74\u5185\u5bf9\u8fd0\u8f93\u5361\u8f66\u8ba1\u63d0\u6298\u65e7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">15.&nbsp;allocate<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u00e6l\u0259ke\u026at\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5206\u644a\uff1b\u5206\u914d\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u52a8\u8bcd(v.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u5c06\u603b\u6210\u672c\u3001\u9884\u7b97\u62c6\u5206\u5f52\u5c5e\u5230\u4e0d\u540c\u4f1a\u8ba1\u79d1\u76ee\u6216\u90e8\u95e8\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAccountants allocate factory overhead to each product line.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8ba1\u5c06\u5de5\u5382\u5236\u9020\u8d39\u7528\u5206\u644a\u81f3\u6bcf\u6761\u4ea7\u54c1\u7ebf\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">16.&nbsp;overhead<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0259\u028av\u0259hed\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5236\u9020\u8d39\u7528\uff1b\u7ba1\u7406\u6742\u8d39\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u751f\u4ea7\u7ecf\u8425\u65e0\u6cd5\u76f4\u63a5\u5f52\u5c5e\u4e8e\u5355\u4e2a\u4ea7\u54c1\u7684\u95f4\u63a5\u5f00\u9500\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aFactory utilities and supervisor salaries count as manufacturing overhead.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5de5\u5382\u6c34\u7535\u4e0e\u4e3b\u7ba1\u85aa\u8d44\u5c5e\u4e8e\u5236\u9020\u8d39\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">17.&nbsp;period cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8p\u026a\u0259ri\u0259d k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u671f\u95f4\u8d39\u7528\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u5f53\u671f\u5168\u989d\u8ba1\u5165\u635f\u76ca\u3001\u4e0d\u5206\u914d\u8fdb\u4ea7\u54c1\u6210\u672c\u7684\u5f00\u9500\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSales advertising and office rent are period costs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9500\u552e\u5e7f\u544a\u4e0e\u529e\u516c\u5ba4\u79df\u91d1\u5c5e\u4e8e\u671f\u95f4\u8d39\u7528\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">18.&nbsp;product cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8pr\u0252d\u028ckt k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4ea7\u54c1\u751f\u4ea7\u6210\u672c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u751f\u4ea7\u5546\u54c1\u76f4\u63a5\u3001\u95f4\u63a5\u4ea7\u751f\u7684\u5168\u90e8\u6210\u672c\uff0c\u8ba1\u5165\u5b58\u8d27\u4ef7\u503c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aRaw materials and assembly wages make up core product cost.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u539f\u6750\u6599\u4e0e\u7ec4\u88c5\u4eba\u5de5\u6784\u6210\u6838\u5fc3\u4ea7\u54c1\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">19.&nbsp;break-even point<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/bre\u026ak \u02c8i\u02d0vn p\u0254\u026ant\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u76c8\u4e8f\u5e73\u8861\u70b9\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u8425\u6536\u521a\u597d\u8986\u76d6\u5168\u90e8\u6210\u672c\u3001\u5229\u6da6\u4e3a\u96f6\u7684\u9500\u552e\u89c4\u6a21\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe accountant calculated the break-even point of the new product line.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8ba1\u6d4b\u7b97\u51fa\u8fd9\u6761\u65b0\u751f\u4ea7\u7ebf\u7684\u76c8\u4e8f\u5e73\u8861\u70b9\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">20.&nbsp;markup<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8m\u0251\u02d0k\u028cp\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6210\u672c\u52a0\u4ef7\uff1b\u63d0\u4ef7\u5e45\u5ea6\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u5546\u54c1\u552e\u4ef7\u9ad8\u4e8e\u6210\u672c\u7684\u52a0\u4ef7\u6bd4\u4f8b\uff0c\u96f6\u552e\u4f1a\u8ba1\u9ad8\u9891\u8bcd\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aRetailers set a 40% markup on imported daily goods.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u96f6\u552e\u5546\u5bf9\u8fdb\u53e3\u65e5\u7528\u54c1\u8bbe\u7f6e40%\u6210\u672c\u52a0\u4ef7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">21.&nbsp;margin<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8m\u0251\u02d0d\u0292\u026an\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5229\u6da6\u7387\uff1b\u6bdb\u5229\u5dee\u989d\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u5229\u6da6\u5360\u8425\u6536\u6216\u6210\u672c\u7684\u6bd4\u503c\uff0c\u5206\u4e3a\u6bdb\u5229\u7387\u3001\u51c0\u5229\u7387\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aHigh-end electronic products maintain a stable high profit margin.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9ad8\u7aef\u7535\u5b50\u4ea7\u54c1\u4fdd\u6301\u7a33\u5b9a\u9ad8\u5229\u6da6\u7387\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">22.&nbsp;gross margin<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0261r\u0259\u028as \u02c8m\u0251\u02d0d\u0292\u026an\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6bdb\u5229\u7387\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u6bdb\u5229\u6da6\u5360\u8425\u4e1a\u6536\u5165\u7684\u767e\u5206\u6bd4\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThis brand\u2019s gross margin reaches over 55 percent every year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8be5\u54c1\u724c\u6bcf\u5e74\u6bdb\u5229\u7387\u8d85\u8fc755%\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">23.&nbsp;net margin<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/net \u02c8m\u0251\u02d0d\u0292\u026an\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u51c0\u5229\u7387\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u6263\u9664\u5168\u90e8\u7a0e\u8d39\u3001\u5f00\u9500\u540e\u51c0\u5229\u6da6\u5360\u8425\u6536\u6bd4\u4f8b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSmall manufacturing firms usually have a thin net margin.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5c0f\u578b\u5236\u9020\u4f01\u4e1a\u51c0\u5229\u7387\u901a\u5e38\u504f\u4f4e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">24.&nbsp;variable cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8ve\u0259ri\u0259bl k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u53ef\u53d8\u6210\u672c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u968f\u751f\u4ea7\u4ea7\u91cf\u540c\u6b65\u589e\u51cf\u7684\u6210\u672c\uff0c\u539f\u6750\u6599\u4e3a\u5178\u578b\u4ee3\u8868\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aVariable cost rises when factories increase output volume.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5de5\u5382\u63d0\u5347\u4ea7\u91cf\u65f6\u53ef\u53d8\u6210\u672c\u968f\u4e4b\u4e0a\u6da8\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">25.&nbsp;fixed cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/f\u026akst k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u56fa\u5b9a\u6210\u672c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u77ed\u671f\u4e0d\u53d7\u4ea7\u91cf\u53d8\u5316\u5f71\u54cd\u7684\u6052\u5b9a\u5f00\u9500\uff0c\u5382\u623f\u79df\u91d1\u4e3a\u4e3b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aFixed cost remains unchanged even if the factory suspends production temporarily.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5373\u4fbf\u5de5\u5382\u4e34\u65f6\u505c\u4ea7\uff0c\u56fa\u5b9a\u6210\u672c\u4ecd\u4fdd\u6301\u4e0d\u53d8\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">26.&nbsp;mixed cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/m\u026akst k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6df7\u5408\u6210\u672c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u65f6\u5305\u542b\u56fa\u5b9a\u3001\u53ef\u53d8\u4e24\u90e8\u5206\u7684\u7ecf\u8425\u6210\u672c\uff0c\u6c34\u7535\u8d39\u5178\u578b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aWorkshop electricity fee is a mixed cost with basic fixed charges.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7ffb\u8bd1\uff1a\u8f66\u95f4\u7535\u8d39\u662f\u5305\u542b\u57fa\u7840\u56fa\u5b9a\u8d39\u7528\u7684\u6df7\u5408\u6210\u672c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">27.&nbsp;subsidiary ledger<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/s\u0259b\u02c8s\u026adi\u0259ri \u02c8led\u0292\u0259(r)\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u660e\u7ec6\u5206\u7c7b\u8d26\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u603b\u8d26\u4e0b\u7ec6\u5206\u3001\u8bb0\u5f55\u5355\u4e2a\u5ba2\u6237\/\u4f9b\u5e94\u5546\u660e\u7ec6\u7684\u8d26\u7c3f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe accounts receivable subsidiary ledger records every client\u2019s balance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e94\u6536\u8d26\u6b3e\u660e\u7ec6\u8d26\u8bb0\u5f55\u6bcf\u4f4d\u5ba2\u6237\u6b20\u6b3e\u4f59\u989d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">28.&nbsp;adjusting entry<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8d\u0292\u028cst\u026a\u014b \u02c8entri\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8c03\u6574\u5206\u5f55\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u671f\u672b\u4e3a\u5339\u914d\u6536\u652f\u3001\u4fee\u6b63\u8d26\u76ee\u7f16\u5236\u7684\u4f1a\u8ba1\u5206\u5f55\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAccountants write adjusting entries to record accrued wages at month-end.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8ba1\u6708\u672b\u7f16\u5236\u8c03\u6574\u5206\u5f55\u8ba1\u63d0\u5e94\u4ed8\u85aa\u8d44\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">29.&nbsp;closing entry<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8kl\u0259\u028az\u026a\u014b \u02c8entri\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7ed3\u8f6c\u5206\u5f55\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4f1a\u8ba1\u671f\u672b\u7ed3\u8f6c\u6536\u5165\u3001\u8d39\u7528\u81f3\u7559\u5b58\u6536\u76ca\u7684\u5206\u5f55\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aClosing entries reset temporary revenue and expense accounts to zero.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7ed3\u8f6c\u5206\u5f55\u5c06\u4e34\u65f6\u6536\u652f\u79d1\u76ee\u4f59\u989d\u6e05\u96f6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">30.&nbsp;temporary account<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8tempr\u0259ri \u0259\u02c8ka\u028ant\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4e34\u65f6\u6027\u79d1\u76ee\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4ec5\u8bb0\u5f55\u5355\u671f\u6536\u652f\u3001\u671f\u672b\u5fc5\u987b\u7ed3\u8f6c\u6e05\u96f6\u7684\u79d1\u76ee\uff08\u6536\u5165\u3001\u8d39\u7528\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAll sales revenue accounts are temporary accounts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6240\u6709\u9500\u552e\u6536\u5165\u79d1\u76ee\u90fd\u5c5e\u4e8e\u4e34\u65f6\u6027\u79d1\u76ee\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">31.&nbsp;permanent account<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8p\u025c\u02d0m\u0259n\u0259nt \u0259\u02c8ka\u028ant\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6c38\u4e45\u6027\u79d1\u76ee\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u8d44\u4ea7\u8d1f\u503a\u8868\u79d1\u76ee\uff0c\u671f\u672b\u4f59\u989d\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u4f1a\u8ba1\u5468\u671f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCash and equipment are permanent balance sheet accounts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u73b0\u91d1\u4e0e\u8bbe\u5907\u662f\u8d44\u4ea7\u8d1f\u503a\u8868\u6c38\u4e45\u6027\u79d1\u76ee\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">32.&nbsp;audit evidence<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0254\u02d0d\u026at \u02c8ev\u026ad\u0259ns\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5ba1\u8ba1\u8bc1\u636e\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u5ba1\u8ba1\u5e08\u6838\u9a8c\u62a5\u8868\u771f\u5b9e\u6027\u7684\u51ed\u8bc1\u3001\u5355\u636e\u3001\u8bb0\u5f55\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aInvoices and bank statements serve as reliable audit evidence.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d1\u7968\u4e0e\u94f6\u884c\u6d41\u6c34\u662f\u53ef\u9760\u5ba1\u8ba1\u8bc1\u636e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">33.&nbsp;internal control<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u026an\u02c8t\u025c\u02d0nl k\u0259n\u02c8tr\u0259\u028al\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5185\u90e8\u63a7\u5236\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4f01\u4e1a\u89c4\u8303\u8d22\u52a1\u6d41\u7a0b\u3001\u9632\u8303\u821e\u5f0a\u7684\u5185\u90e8\u7ba1\u7406\u673a\u5236\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aStrict internal control separates staff\u2019s cash receiving and bookkeeping work.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b8c\u5584\u5185\u90e8\u63a7\u5236\u5206\u79bb\u6536\u6b3e\u4e0e\u8bb0\u8d26\u5c97\u4f4d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">34.&nbsp;material misstatement<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/m\u0259\u02c8t\u026a\u0259ri\u0259l m\u026as\u02c8ste\u026atm\u0259nt\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u91cd\u5927\u9519\u62a5\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u8d22\u52a1\u62a5\u8868\u5927\u989d\u6570\u636e\u9020\u5047\u3001\u6f0f\u8bb0\uff0c\u4f1a\u8bef\u5bfc\u62a5\u8868\u4f7f\u7528\u8005\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aAuditors must identify and correct material misstatement during inspection.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5ba1\u8ba1\u4eba\u5458\u6838\u67e5\u65f6\u5fc5\u987b\u8bc6\u522b\u5e76\u66f4\u6b63\u91cd\u5927\u9519\u62a5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">35.&nbsp;going concern assumption<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8\u0261\u0259\u028a\u026a\u014b k\u0259n\u02c8s\u025c\u02d0n \u0259\u02c8s\u028cmp\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6301\u7eed\u7ecf\u8425\u5047\u8bbe\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u57fa\u7840\u4f1a\u8ba1\u5047\u8bbe\uff0c\u9ed8\u8ba4\u4f01\u4e1a\u4f1a\u957f\u671f\u6b63\u5e38\u7ecf\u8425\u4e0d\u5012\u95ed\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe entire accounting system is built on the going concern assumption.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6574\u5957\u4f1a\u8ba1\u4f53\u7cfb\u5efa\u7acb\u5728\u6301\u7eed\u7ecf\u8425\u5047\u8bbe\u4e4b\u4e0a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">36.&nbsp;monetary unit assumption<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8m\u028cn\u026atri \u02c8ju\u02d0n\u026at \u0259\u02c8s\u028cmp\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d27\u5e01\u8ba1\u91cf\u5047\u8bbe\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u6240\u6709\u7ecf\u8425\u4e1a\u52a1\u7edf\u4e00\u4ee5\u8d27\u5e01\u91d1\u989d\u4e3a\u8bb0\u8d26\u8ba1\u91cf\u5355\u4f4d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aIntangible brand value can only be recorded via monetary unit assumption after acquisition.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e0\u5f62\u8d44\u4ea7\u54c1\u724c\u4ef7\u503c\u4ec5\u5728\u6536\u8d2d\u540e\u6309\u8d27\u5e01\u8ba1\u91cf\u5047\u8bbe\u5165\u8d26\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">37.&nbsp;economic entity assumption<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02cci\u02d0k\u0259\u02c8n\u0252m\u026ak \u02c8ent\u0259ti \u0259\u02c8s\u028cmp\u0283n\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4f1a\u8ba1\u4e3b\u4f53\u5047\u8bbe\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4f01\u4e1a\u8d22\u52a1\u8d26\u76ee\u4e0e\u80a1\u4e1c\u4e2a\u4eba\u8d22\u4ea7\u4e25\u683c\u533a\u5206\uff0c\u72ec\u7acb\u6838\u7b97\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe economic entity assumption prevents mixing personal and corporate spending.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8ba1\u4e3b\u4f53\u5047\u8bbe\u907f\u514d\u4e2a\u4eba\u4e0e\u4f01\u4e1a\u652f\u51fa\u6df7\u6dc6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">38.&nbsp;matching principle<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8m\u00e6t\u0283\u026a\u014b \u02c8pr\u026ans\u0259pl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u914d\u6bd4\u539f\u5219\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u5f53\u671f\u4ea7\u751f\u7684\u6536\u5165\uff0c\u5bf9\u5e94\u540c\u671f\u76f8\u5173\u6210\u672c\u8d39\u7528\u540c\u6b65\u8bb0\u8d26\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aSales commissions are recorded in the same period as related sales under matching principle.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f9d\u636e\u914d\u6bd4\u539f\u5219\uff0c\u9500\u552e\u4f63\u91d1\u4e0e\u5bf9\u5e94\u9500\u552e\u989d\u540c\u671f\u5165\u8d26\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">39.&nbsp;revenue recognition principle<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8rev\u0259nju\u02d0 \u02ccrek\u0259\u0261\u02c8n\u026a\u0283n \u02c8pr\u026ans\u0259pl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6536\u5165\u786e\u8ba4\u539f\u5219\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u660e\u786e\u4f01\u4e1a\u6ee1\u8db3\u4f55\u79cd\u6761\u4ef6\u624d\u80fd\u786e\u8ba4\u8425\u4e1a\u6536\u5165\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aGoods delivery completes the condition to <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">recognize sales revenue under revenue recognition principle.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f9d\u636e\u6536\u5165\u786e\u8ba4\u539f\u5219\uff0c\u8d27\u7269\u4ea4\u4ed8\u5b8c\u6210\u5373\u53ef\u786e\u8ba4\u9500\u552e\u6536\u5165\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">40.&nbsp;cost principle<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0252st \u02c8pr\u026ans\u0259pl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5386\u53f2\u6210\u672c\u539f\u5219\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u8d44\u4ea7\u6309\u8d2d\u5165\u539f\u59cb\u91c7\u8d2d\u6210\u672c\u767b\u8bb0\u5165\u8d26\uff0c\u4e0d\u968f\u610f\u6309\u5e02\u4ef7\u8c03\u6574\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe factory building is recorded at its original purchase cost following cost principle.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9075\u5faa\u5386\u53f2\u6210\u672c\u539f\u5219\uff0c\u5382\u623f\u6309\u539f\u59cb\u91c7\u8d2d\u4ef7\u5165\u8d26\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">41.&nbsp;full disclosure principle<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/f\u028al d\u026as\u02c8kl\u0259\u028a\u0292\u0259 \u02c8pr\u026ans\u0259pl\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5145\u5206\u62ab\u9732\u539f\u5219\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u62a5\u8868\u9644\u6ce8\u5b8c\u6574\u62ab\u9732\u6240\u6709\u5f71\u54cd\u8d22\u52a1\u5224\u65ad\u7684\u5173\u952e\u4fe1\u606f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aPotential legal debts must be noted in reports under full disclosure principle.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f9d\u636e\u5145\u5206\u62ab\u9732\u539f\u5219\uff0c\u6f5c\u5728\u6cd5\u5f8b\u8d1f\u503a\u5fc5\u987b\u5728\u62a5\u8868\u9644\u6ce8\u6ce8\u660e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">42.&nbsp;contingent liability<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0259n\u02c8t\u026and\u0292\u0259nt \u02ccla\u026a\u0259\u02c8b\u026al\u0259ti\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6216\u6709\u8d1f\u503a\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u672a\u6765\u662f\u5426\u9700\u8981\u507f\u8fd8\u5b58\u5728\u4e0d\u786e\u5b9a\u6027\u7684\u6f5c\u5728\u503a\u52a1\uff08\u8bc9\u8bbc\u8d54\u507f\uff09\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe pending lawsuit creates a contingent liability for the enterprise.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u672a\u7ed3\u6848\u8bc9\u8bbc\u4e3a\u4f01\u4e1a\u5e26\u6765\u4e00\u7b14\u6216\u6709\u8d1f\u503a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">43.&nbsp;contingent asset<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/k\u0259n\u02c8t\u026and\u0292\u0259nt \u02c8\u00e6set\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u6216\u6709\u8d44\u4ea7\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u672a\u6765\u80fd\u5426\u53d6\u5f97\u6536\u76ca\u4e0d\u786e\u5b9a\u7684\u6f5c\u5728\u8d44\u4ea7\uff0c\u6781\u5c11\u4e3b\u52a8\u5165\u8d26\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aPossible compensation from a supplier dispute belongs to contingent asset.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7ffb\u8bd1\uff1a\u4f9b\u5e94\u5546\u7ea0\u7eb7\u53ef\u80fd\u83b7\u5f97\u7684\u8d54\u507f\u91d1\u5c5e\u4e8e\u6216\u6709\u8d44\u4ea7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">44.&nbsp;amortized cost<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u0259\u02c8m\u0254\u02d0ta\u026azd k\u0252st\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u644a\u4f59\u6210\u672c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u503a\u5238\u3001\u957f\u671f\u8d1f\u503a\u6263\u9664\u644a\u9500\u8c03\u6574\u540e\u7684\u8d26\u9762\u5269\u4f59\u4ef7\u503c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aLong-term corporate bonds are measured at amortized cost on balance sheets.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u957f\u671f\u4f01\u4e1a\u503a\u5238\u5728\u8d44\u4ea7\u8d1f\u503a\u8868\u6309\u644a\u4f59\u6210\u672c\u8ba1\u91cf\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">45.&nbsp;fair value<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/fe\u0259(r) \u02c8v\u00e6lju\u02d0\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u516c\u5141\u4ef7\u503c\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u5e02\u573a\u5f53\u524d\u516c\u5e73\u4ea4\u6613\u4e0b\u8d44\u4ea7\u3001\u8d1f\u503a\u7684\u5b9e\u65f6\u5e02\u4ef7\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aTrading financial assets are measured at fair value each reporting period.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ea4\u6613\u7c7b\u91d1\u878d\u8d44\u4ea7\u6bcf\u671f\u62a5\u8868\u6309\u516c\u5141\u4ef7\u503c\u8ba1\u91cf\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">46.&nbsp;capital gain<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u00e6p\u026atl \u0261e\u026an\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u672c\u5229\u5f97\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u51fa\u552e\u80a1\u7968\u3001\u623f\u4ea7\u7b49\u8d44\u4ea7\uff0c\u5356\u51fa\u4ef7\u9ad8\u4e8e\u4e70\u5165\u4ef7\u4ea7\u751f\u7684\u6536\u76ca\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aInvestors pay tax on capital gain earned from stock trading.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6295\u8d44\u8005\u9700\u8981\u4e3a\u80a1\u7968\u4ea4\u6613\u4ea7\u751f\u7684\u8d44\u672c\u5229\u5f97\u7f34\u7a0e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">47.&nbsp;capital loss<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8k\u00e6p\u026atl l\u0252s\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u8d44\u672c\u635f\u5931\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u5904\u7f6e\u8d44\u4ea7\u552e\u4ef7\u4f4e\u4e8e\u539f\u59cb\u8d2d\u5165\u6210\u672c\u5f62\u6210\u7684\u4e8f\u635f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aCapital loss can offset taxable capital gain to reduce tax payment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8d44\u672c\u635f\u5931\u53ef\u62b5\u6263\u5e94\u7a0e\u8d44\u672c\u5229\u5f97\uff0c\u51cf\u5c11\u7eb3\u7a0e\u91d1\u989d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">48.&nbsp;payroll<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8pe\u026ar\u0259\u028al\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u5de5\u8d44\u53f0\u8d26\uff1b\u85aa\u8d44\u603b\u989d\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd(n.)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4f01\u4e1a\u8bb0\u5f55\u5458\u5de5\u85aa\u8d44\u3001\u4ee3\u6263\u4e2a\u7a0e\u3001\u793e\u4fdd\u7684\u6574\u5957\u85aa\u8d44\u8d26\u76ee\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe accounting team finishes monthly payroll calculation every 25th.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u8ba1\u56e2\u961f\u6bcf\u670825\u53f7\u5b8c\u6210\u85aa\u8d44\u53f0\u8d26\u6838\u7b97\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">49.&nbsp;withholding tax<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/w\u026a\u00f0\u02c8h\u0259\u028ald\u026a\u014b t\u00e6ks\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u4ee3\u6263\u6240\u5f97\u7a0e\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u4f01\u4e1a\u53d1\u653e\u5de5\u8d44\u65f6\uff0c\u9884\u5148\u4ee3\u4e3a\u6263\u9664\u3001\u4e0a\u7f34\u7a0e\u52a1\u5c40\u7684\u4e2a\u4eba\u7a0e\u6b3e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aEmployers calculate withholding tax before transferring salaries to staff bank accounts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u96c7\u4e3b\u53d1\u653e\u85aa\u8d44\u524d\u8ba1\u7b97\u5e76\u4ee3\u6263\u6240\u5f97\u7a0e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">50.&nbsp;statement of retained earnings<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\/\u02c8ste\u026atm\u0259nt \u0252v r\u026a\u02c8te\u026and \u02c8\u025c\u02d0n\u026a\u014bz\/<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3010\u7559\u5b58\u6536\u76ca\u53d8\u52a8\u8868\u3011<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bcd\u6027\uff1a\u540d\u8bcd\u77ed\u8bed<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u89e3\u6790\uff1a\u72ec\u7acb\u8d22\u52a1\u9644\u8868\uff0c\u5c55\u793a\u5f53\u671f\u7559\u5b58\u6536\u76ca\u589e\u51cf\u53d8\u52a8\u660e\u7ec6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u53e5\uff1aThe statement of retained earnings connects income statement and balance sheet data.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7559\u5b58\u6536\u76ca\u53d8\u52a8\u8868\u8854\u63a5\u5229\u6da6\u8868\u4e0e\u8d44\u4ea7\u8d1f\u503a\u8868\u6570\u636e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8bf7\u70b9\u51fb\u8fd4\u56de\u9996\u9875<a href=\"https:\/\/openhub365.cn\/index.php\/2026\/07\/05\/%e6%89%98%e7%a6%8f%ef%bc%9a%e5%95%86%e4%b8%9a%e7%ae%a1%e7%90%86%e7%b1%bb%e8%af%8d%e6%b1%87%e7%9b%ae%e5%bd%95\/\" data-type=\"post\" data-id=\"24014\">\u6258\u798f\uff1a\u5546\u4e1a\u7ba1\u7406\u7c7b\u8bcd\u6c47\u76ee\u5f55<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4e86\u89e3\u66f4\u591a\u6258\u798f\uff1a\u6821\u56ed\u6c42\u5b66\u573a\u666f\u8bcd\u6c47&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[502],"tags":[],"class_list":["post-24003","post","type-post","status-publish","format-standard","hentry","category-502"],"_links":{"self":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24003","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/comments?post=24003"}],"version-history":[{"count":0,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/posts\/24003\/revisions"}],"wp:attachment":[{"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/media?parent=24003"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/categories?post=24003"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/openhub365.cn\/index.php\/wp-json\/wp\/v2\/tags?post=24003"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}